Matching Type
A list of terms and related statements appears below. From the list of terms, select the one that
relates of each statement.
A. Special Journals G. General Ledger
B. Accounts Receivable Ledger H. Accounts Payable Ledger
C. General Journal I. Charts of Accounts
D. Cash Payments Journal J. Purchases Journal
E. Cash Receipts Journal K. Sales Journal
F. Controlling Account L. Subsidiary Ledger
1. Journals designed in a tabular fashion to accommodate the recording of specific types of
similar transactions.
2. A journal containing transaction that cannot be appropriately recorded in special journal.
3. The principal ledger containing all of the balance sheet and income statements accounts.
4. A group of accounts containing costumer names.
5. A general ledger account which is supported by information in a subsidiary ledger.
6. A supplementary record used to provide detailed information for a control account in the
general ledger.
7. A special journal used exclusively for recording sales of merchandise on account.
8. A special journal used to record cash receipts.
9. A special journal used for recording all items purchased on account.
10. A special journal used for recording all cash payments.